Pan American Import Corp. v. United States

Nao, Chief Judge:

These appeals for reappraisement, consolidated at the trial, concern the proper dutiable value of certain fishing reels imported from Japan and entered at the port of Boston between November 1962, and April 1963. They were appraised at the invoice unit values, plus 1.9 percent packing, plus inland charges designated “X” (inland freight, insurance, hauling, lighterage, and storage). Plaintiffs claim that these items are nondutiable; that the invoice unit values represent the ex-factory prices; and that such prices are the proper dutiable values of the merchandise.

The…